Research-orientated pharmaceutical company Pfizer has, according to the Venezuelan government, paid USD17m in back taxes and interest after an audit observed irregularities in the firm's transfer pricing methodology.
The back taxes relate to an audit carried out by the tax authority in May that found 'omissions in [Pzifer’s] operational and extraordinary income', and showed that the firm had made 'adjustments to figures pertaining the export of manufactured products'.
A statement from the Venezuelan authorities confirmed that the payment of VEB36.59 (USD17m) had been received from Pzifer in order to fulfil its outstanding tax debt.
The two parties are currently locking horns over a different issue - a derelict plant in Valencia, which the government wishes to see reactivated. The Venezuelan government has reportedly threatened expropriation should the plant in question not restart production.
Pfizer says that it is in talks to sell the idle plant to the government.
This comprehensive report in our Intelligence Report series examines the global and national landscapes in which companies can use transfer pricing to improve their after-tax returns, including summaries of recent developments in design of the corporate supply train, the usefulness of 'offshore' in international corporate tax planning, and a section covering the spread of DTAAs and CFC laws. It is available in the Lowtax Library at http://www.lowtaxlibrary.com/asp/subs_reports.asp and a description of the report can be seen at http://www.lowtaxlibrary.com/asp/description_report16.asp
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